第35册第1增订本

逾期上诉 –合理原因 –评税额是否过多 –《税务条例》第82A条

上诉人不通知委员会和答辩人情况下缺席聆讯– 应否驳回上诉– 上诉人应否承担讼费–《税例》第68(2B)条、第68(2D)条、第68(8)条及第68(9)条

restricted shares scheme under employment contract – employment terminated due to redundancy – restricted shares released pursuant to settlement agreement – payment paid to appellant in assisting employer’s litigation – whether value of restricted shares and payment for assisting employer’s litigation income from appellant’s employment – sections 8, 9, 11B, 11C, 11D, 68(4), 70 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]

sale of property – intention at time of acquisition – sections 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance [英文案例]

whether disposition of property is capital nature and not taxable – whether a property is trading stock or a capital asset – financial position of the Company to acquire the subject property for long term investment purposes – whether accounting treatment is a sufficient factor – appeal unsupported by evidence and is frivolous and vexatious [英文案例]

whether profits generated in Hong Kong – whether sales took place in Hong Kong – failure to respond to Commissioner’s request for evidence on objection – whether the Board was properly seized of the appeal against a determination  – section 14 and 70A of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

上诉人购买工作安全鞋– 是否逾期上诉– 购买安全鞋开支可否扣除–有关开支是否完全、纯粹及必须为产生应评税入息而招致–《税务条例》(第112章)(「税例」)第12(1)(a)条及第66(1)条

discretionary bonus paid under a retirement agreement – whether the bonus was ‘hush money’ paid to the taxpayer or not – applicable test for testimonies of witnesses – costs imposed on the taxpayer/appellant – sections 8(1), 8(1)(a), 9(1)(a), 66(1), 66(3), 68(4), 68(9) of the Inland Revenue Ordinance (the ‘IRO’) [英文案例]

whether salaries tax chargeable on bonus received – whether bonus paid for past service and performance – burden of proof to show otherwise – sections 8, 9 and 68 of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]